Bibliography

Junko Kato

doi:10.1017/CBO9780511510212.009

Aaron, H. J., ed. 1981. The Value Added Tax: Lesson from Europe. Washington, D. C.: Brookings Institution

Aaron, H. J. 1982. VAT: Experiences of Some European Countries. Deventer, Netherlands: Kluwer Law and Taxation Publishers

Abbott, A., and , S. Deviney. 1992. The Welfare-State as Transnational Event: Evidence from Sequences of Policy Adoption. Social Science History 16 (2): 245–74CrossRef Google Scholar

Abelson, Peter. 1998. The Tax Reform Debate: The Economics of the Options. St Leonards, Australia: Allen and Unwin

Åberg, Rune. 1989. Distributive Mechanism of the Welfare State. European Sociological Review 5 (2): 167–82CrossRef Google Scholar

Agell, Jonas, Englund, Peter, and Södersten, Jan. 1996. Tax Reform of the Century – The Swedish Experiment. National Tax Journal 49 (4): 643–64Google Scholar

Agell, Jonas, Peter Englund, and Jan Södersten, eds. 1998. Incentives and Redistribution in the Welfare State: The Swedish Reform. London: Macmillan

Alesina, Alberto, and Perotti, Roberto. 1997. The Welfare State and Competitiveness. American Economic Review 87 (5): 921–39Google Scholar

Alesina, Alberto, and Wacziarg, Romain. 1998. Openness, Country Size, and Government. Journal of Public Economics 69 (3): 305–21CrossRef Google Scholar

Alesina, Alberto, and Romain Wacziarg. 2000. The Economics of Civic Trust. In Disaffected Democracies: What's Troubling the Trilateral Countries? edited by Susan J. Pharr and Robert D. Putnam. Princeton, N. J.: Princeton University Press

Amenta, E. 1993. The state-of-the-art in welfare-state research on social spending efforts in capitalist democracies since 1960. American Journal of Sociology 9 (3): 750–63CrossRef Google Scholar

American Bar Association Tax System Task Force. 1997. A Comprehensive Analysis of Current Consumption Tax Proposals: A Report of ABA Section of Taxation

Amsden, Alice H. 1989. Asia's Next Giant: South Korea and Late Industrialization. New York: Oxford University Press

Andersson, Krister, and Mutén, Leif. 1994. The Tax System of Sweden. Tax Notes International (October 10, 1994): 1147–63Google Scholar

Arnold, B. J. 1990. The process of tax policy formulation in Australia, Canada and New Zealand. Australian Tax Forum 7 (4)Google Scholar

Arthur, W. Brian. 1989. Competing technologies, increasing returns, and lock-in by historical events. The Economic Journal 99: 116–31CrossRef Google Scholar

Arthur, W. Brian. 1994. Positive feedbacks in the economy. Chapter 1 in Increasing Returns and Path Dependence in the Economy, 1–12. Ann Arbor: University of Michigan Press

Ashford, Douglas E. 1986. The British and French Social Security Systems: Welfare States by Intent and by Default. In Nationalizing Social Security in Europe and America, edited by E. W. Kelley and D. E. Ashford. Greenwich, Conn.: JAI Press

Atkinson, Anthony B. 1993. On Targeting Social Security: Theory and Western Experience with Family Benefits: Discussion Paper. The Welfare State Programme, Suntory-Toyota International Centre for Economics and Related Disciplines. London School of Economics

Atkinson, Anthony B.. 1999. The Economic Consequences of Rolling Back the Welfare State. Cambridge: MIT Press

Atkinson, Anthony B., Lee Rainwater, and Timothy M. Smeeding. 1995. Income Distribution in OECD Countries: Evidence from Luxembourg Income Study. OECD Social Policy Studies No. 18. Paris: OECD

Aylott, Nicholas. 1999. Swedish Social Democracy and European Integration: The People's Home on the Market. Aldershot, U.K..: Ashgate

Baldwin, Peter. 1990. The politics of solidarity. New York: Cambridge University Press

Balladur, Jean-Pierre, and Antoine Coutière. 1981. France. In The Value Added Tax: Lesson from Europe, edited by H. J. Aaron. Washington, D. C.: Brookings Institute

Balloch, Susan. 1998. New Partnerships for Social Services. In Social Issues and Party Politics, edited by Helen Jones and Susanne Macgregor. Bodmin, U.K..: MPG Books

Barr, Nicholas, and Fiona Coulter. 1990. Social Security: Solution or Problem? In The State of Welfare, edited by John Hills, 274–337. Oxford: Oxford University Press

Bates, Robert H., and Donald Lien, Da-Hsiang. 1985. A Note on Taxation, Development and Representative Government. Politics and Society 14 (1): 53–70CrossRef Google Scholar

Birnbaum, Jeffrey H., and Alan S. Murray. 1988. Showdown at Gucci Gulch: Lawmakers, Lobbyists, and the Unlikely Triumph of Tax Reform. New York: Vintage Books

Blais, A., and S. Dion, eds. 1991. The Budget Maximizing Bureaucrats: Appraisal and Evidence. Pittsburgh: University of Pittsburgh Press

Blotnicki, Laurence, and Heckly, Christophe. 1994. The tax system of France. Tax Notes International (November 7, 1994): 1477–95Google Scholar

Blundell, Richard, and Paul Johnson. 1999. Pensions and Retirement in the United Kingdom. In Social Security and Retirement Around the World, edited by Jonathan Gruber and David A. Wise, 403–36. Chicago: The University of Chicago Press

Boix, Charles. 1998. Political Parties, Growth and Equality: Conservative and Social Democratic Strategies in the World Economy. Cambridge: Cambridge University Press

Bonoli, Giuliano. 1997. Classifying Welfare States: A Two-Dimension Approach. Journal of Social Policy 26 (3): 351–72CrossRef Google Scholar

Bonoli, Giuliano. 2000. The Politics of Pension Reform. Cambridge: Cambridge University Press

Bonoli, Giuliano. 2001. Political Institutions, Veto Points and the Process of Welfare State Adaptation. In The New Politics of the Welfare State, edited by Paul Pierson, 238–64. New York: Oxford Univesity Press

Bonoli, Giuliano, and Palier, Bruno. 1998. Changing the Politics of Social Programmes: Innovative Change in British and French Welfare Reforms. Journal of European Social Policy 8 (4): 317–30CrossRef Google Scholar

Borowski, Allan, Sol Encel, and Elizabeth Ozanne. 1997. Introduction. In Aging and Social Policy in Australia, edited by A. Borowski, Sol Encel, and Elizabeth Ozanne. Cambridge: Cambridge University Press

Boskin, Michael, ed. 1996. Frontiers of Tax Reform. Stanford, Cal.: Hoover Institution

Boskin, Michael J., and Charles E. McLure. 1990. World Tax Reform: Case Studies of Developed and Developing Countries. San Francisco: International Center for Economic Growth and Institute for Contemporary Studies; ICS Press; Lanham

Boston, Jonathan. 1992. The Treasury: Its Role, Philosophy, and Influence. In New Zealand Politics in Perspective, edited by H. Gold. Auckland, N. Z.: Longman Paul

Boston, Jonathan, John Martin, June Pallot, and Pat Walsh. 1996. Public Management: The New Zealand Model. Auckland, N. Z.: Oxford University Press

Bradford, David F. 1986. Untangling the Income Tax. Cambridge, Mass.: Harvard University Press

Bradford, David F.. 1996. Taxes: Some Fundamental Transition Issues. In Frontiers of Tax Reform, edited by M. Boskin. Stanford, Cal.: Hoover Institution

Bradley, David, Evelyne Huber, Stephanie Moller, François Nielsen, and John Stephens. 2001. Distribution and Redistribution in Post-Industrial Democracies. Paper presented at the Annual Meeting of American Political Science Association, San Francisco, August 30–September 2, 2001

Brecher, Stephen M., Donald W. Moore, Michael M. Hoyle, and Peter G. B. Trasker. 1982. The Economic Impact of the Introduction of VAT. Morristown, N. J.: Research Foundation of the Financial Executives Institute

Brooks, Neil. 1992. The Canadian Goods and Services Tax: History, Policy, and Politics, Research Study/Australian Tax Research Foundation, Public Sector Management Institute, No. 16. Sydney: Australian Tax Research Foundation

Caillé, Alain, and Jean-Pierre Le Goff, eds. 1996. Le tournant de decembre: Le grand malentendu vers un nouveau contrat social? Paris: Editions La Decouverte

Cameron, David. 1978. The Expansion of the Public Economy: A Comparative Analysis. American Political Science Review 72: 1243–61CrossRef Google Scholar

Campbell, John Creighton. 1992. How Policies Change: The Japanese Government and the Aging Society. Princeton, N. J.: Princeton University Press

Cass, Bettina. 1998. The Social Policy Context. In Contesting the Australian Way: States, Markets and Civil Society, edited by Paul Smyth and Bettina Cass. Cambridge: Cambridge University Press

Castles, Francis G. 1985. The Working Class and Welfare: Reflections on the Political Development of the Welfare State in Australia and New Zealand, 1890–1980. Wellington; Boston: Allen & Unwin

Castles, Francis G.. 1993. Families of Nations: Patterns of Public Policy in Western Democracies. Aldershot, Hants, England; Brookfield, Vt.: Dartmouth Publishing Company

Castles, Francis G.. 1994. On Religion and Public Policy: Does Catholicism Make a Difference?European Journal of Political Research 25: 19–40CrossRef Google Scholar

Castles, Francis G.. 1996. Needs-Based Strategies of Social Protection in Australia and New Zealand. In Welfare States in Transition: National Adaptations in Global Economies, edited by G. Esping-Andersen. London: Sage Publications

Castles, Francis G.. 1998. Comparative Public Policy: Patterns of Post-war Transformation. London: Edward Elgar

Castles, Francis G., Rolf Gerritsen, and Jack Vowels. 1996. Introduction: Setting the Scene from Economic and Political Change. In The Great Experiment: Labour Parties and Public Policy Transformation in Australia and New Zealand, edited by F. G. Castles, R. Gerritsen, and J. Vowels. Auckland, N. Z.: Auckland University Press

Castles, Francis G., and Mair, Peter. 1984. Left-Right Political Scales: Some ‘Expert’ Judgments. European Journal of Political Research (12): 73–88CrossRef Google Scholar

Castles, Francis G., and Mitchell, Deborah. 1992. Identifying Welfare State Regimes: The Links Between Politics, Instruments and Outcomes. Governance 5 (1): 1–26CrossRef Google Scholar

Castles, Francis G.. 1993. Worlds of welfare and families of nations. In Families of Nations: Patterns of Public Policy in Western Democracies, edited by G. C. Francis. Brookfield, Vt.: Dartmouth Publishing Company

Castles, Francis G., and Ian F. Shirley. 1996. Labour and Social Policy: Gravediggers or Refurbishers of the Welfare State. In The Great Experiment: Labour Parties and Public Policy Transformation in Australia and New Zealand, edited by F. G. Castles, R. Gerritsen, and J. Vowels. Auckland, N. Z.: Auckland University Press

Cha, Byung-Kwon. 1986. Kaebal yeondeūi seje kaehyeokkwa pukakachieūi toipkyeongwi, Seoul Daehakkyo Kyeongje Nonjip XXV: 2Google Scholar

Chapman, Richard A. 1997. The Treasury in Public Policy-Making. London: Routledge

Cheibub, José Antonio. 1998. Political Regimes and the Extractive Capacity of Governments: Taxation in Democracies and Dictatorships. World Politics 50 (3): 349–76CrossRef Google Scholar

Choi, Kwan. 1990. Value-Added Taxation: Experiences and Lessons of Korea. In Taxation in Developing Countries, edited by Richard M. Bird and Oliver Oldman. Baltimore: Johns Hopkins University Press

Choi, Kwan.. 1997. Tax Policy and Tax Reform in Korea. In Tax Reform in Developing Countries, edited by Wayne Thirsk. Washington, D. C.: The World Bank

Clarke, Harold D., Stewart, Marianne C., and Whiteley, Paul. 1998. New Models for New Labour: The Political Economy of Labour Party Support, January 1992–April 1997. American Political Science Review 92 (3): 559–76CrossRef Google Scholar

Clayton, Richard, and Pontusson, Jonas. 1998. Welfare State Retrenchment Revisited: Entitlement Cuts, Public Sector Restructuring, and Inegalitarian Trends in Advanced Capital Societies. World Politics 51 (1): 67–98CrossRef Google Scholar

Cnossen, Sijbren. 1991. Design of the Value Added Tax: Lessons from Experience. In Tax Policy in Developing Countries, edited by Javad Khalilzadeh-Shirazi and Anwar Shah. Washington, D. C.: World Bank

Collier, D. 1991. New Perspectives on the Comparative Method. In Comparative Political Dynamics: Global Research Perspectives, edited by D. A. Rustow and K. P. Erickson. New York: HarperCollins Publishers

Collier, David, and Messick, Richard. 1975. Prerequisites Versus Diffusion: Testing Alternative Explanations of Social Security Adoption. American Political Science Review 69: 1299–1315CrossRef Google Scholar

Conlan, Timothy J., Margaret T. Wrightson, and David R. Beam. 1990. Taxing Choices: The Politics of Tax Reform. Washington, D. C.: Congressional Quarterly

Cook, F. L., and E. J. Barrett, eds. 1992. Support for the American Welfare State: The Views of Congress and the Public. New York: Columbia University Press

Cousins, Christine. 1999. Society, Work and Welfare in Europe. New York: Macmillan

Cox, Robert H. 1992. Can the Welfare State Grow in Leaps and Bounds?: Non-incremental policymaking in the Netherlands. Governance 5 (1): 68–87CrossRef Google Scholar

Crane, John A. 1994. Directions for Social Welfare in Canada: The Public's View. Vancouver: School of Social Works, University of British Columbia

Crepaz, Markus M. L. 1998. Inclusion Versus Exclusion: Political Institutions and Welfare Expenditures. Comparative Politics 31 (1): 61–80CrossRef Google Scholar

Davidson, Alexander. 1989. Two Models of Welfare: The Origins and Development of the Welfare State in Sweden and New Zealand, 1888–1988, Ph. D. diss., Uppsala University, Stockholm

Deakin, Nicholas, and Richard Parry. 2000. The Treasury and Social Policy: The Contest for Control of Welfare Strategy. London: Macmillan

Denver, David, Justin Fisher, Philip Cowley, and Charles Pattie, eds. 1997. British Elections and Parties Review, Vol. 8: The 1997 General Election. London: Frank Cass

Dickson, Ian. 1989. Taxation. In Rogernomics: Reshaping New Zealand's Economy, edited by S. Walker. Auckland, N. Z.: GP Books

Dilnot, Andrew W., and J. A. Kay. 1990. Tax Reform in the United Kingdom: The Recent Experience. In World Tax Reform: Case Studies of Developed and Developing Countries, edited by M. J. Boskin and C. E. McLure. San Francisco: International Center for Economic Growth and Institute for Contemporary Studies; ICS Press; Lanham

Dilnot, A. W., J. A. Kay, and C. N. Morris. 1984. The Reform of Social Security. Oxford: Clarendon Press; New York: Oxford University Press

Dilnot, Andrew, and Graham Stark. 1989. The Poverty Trap, Tax Cuts, and the Reform of Social Security. In The Economics of Social Security, edited by A. W. Dilnot and I. Walker. New York: Oxford University Press

Disney, Richard, and Webb, Steven. 1990. Why Social Security Expenditure in the 1980s Has Risen Faster Than Expected: The Role of Unemployment. Fiscal Studies 11 (1): 1–20CrossRef Google Scholar

Douglas, Roger, and Louise Callen. 1987. Toward Prosperity. Auckland, N. Z.: D. Bateman

Driver, Stephen, and Luke Martell. 1998. New Labour: Politics after Thatcherism. Cambridge, U.K..: Polity Press

Dubergé, J. 1984. Résistance comparée à l'impôt et aux cotisations de couverture sociale. Revue Française de Frances Publiques (5)

Dunleavy, Patrick. 1989. The United Kingdom: Paradoxes of an Underground Statism. In The Comparative History of Public Policy, edited by F. G. Castles. New York: Oxford University Press

Easton, B. H. 1989. The Making of Rogernomics. Auckland, N. Z.: University of Auckland Press

Eckstein, H. 1975. Case Studies and Theory in Political Science. In Handbook of Political Science, edited by F. Greenstein and N. W. P. Reading, Mass.: Addison Wesley

Edlund, Jonas. 1999. Progressive Taxation Farewell? Attitudes to Income Redistribution and Taxation in Sweden, Great Britain and the United States. In The End of the Welfare State?: Responses to State Retrenchment, edited by S. Svallfors and P. Taylor-Gooby, 106–34. London: Routledge

Eitrheim, Pål, and Stein Kuhnle. 2000. Nordic Welfare States in the 1990s: Instiutional Stability, Signs of Divergence. In Survival of the European Welfare State, edited by Stein Kuhnle, 39–57. London: Routledge

Ellis, James W. 1998. Voting for Markets or Marketing for Votes?: The Politics of Neoliberal Economic Reform, Ph. D. diss., Harvard University, Boston

Elvander, Nils. 1972. Svensk skattepolitik 1945–1970: En studie i partiers och organisationers funktioner [Rabén & Sjögren samhallsvetenskapliga bibliotek]. Stockholm: Rabén & Sjögren

Elvander, Nils. 1994. Självbelåten välfärdnationalism styr nej-sidan. In Svenska Dagbladet November 6th

Esping-Andersen, G⊘sta. 1985. Politics Against Market: The Social Democratic Road to Power. Princeton, N. J.: Princeton University Press

Esping-Andersen, G⊘sta.. 1990. The Three Worlds of Welfare Capitalism. Princeton, N. J.: Princeton University Press

Esping-Andersen, G⊘sta.. 1999. Social Foundations of Postindustrial Economics. New York: Oxford University Press

Estevez-Abe, Margarita. 1998. Challenges to the Japanese Model of Capitalism and Its Welfare State: Becoming More like the US? Paper presented at the Annual Meeting of the American Political Science Association, Boston, August 27–30

Estevez-Abe, Margarita.. 1999. Welfare and Capitalism in Postwar Japan, Ph. D. diss., Harvard University, Boston

Evans, Edward. A. 1988. Australia. In World Tax Reform: A Progress Report, edited by J. A. Pechman. Washington, D. C.: Brookings Institution

Evans, Lewis, Grimes, Arthur, Wilkinson, Bryce, and Teece, David. 1996. Economic Reform in New Zealand 1984–95: The Pursuit of Efficiency. Journal of Economic Literature 34 (4), 1856–902Google Scholar

Evans, Martin. 1996. Fairer or Fowler? The Effects of the 1986 Social Security Act on Family Income. In New Inequalities: The Changing Distribution of Income and Wealth in the United Kingdom, edited by J. Hills. Cambridge: Cambridge University Press

Fawcett, Helen. 2000. Understanding British Exceptionalism: The Importance of the Policy Legacies of the 1960s in Explaining Welfare State Reform under the Thatcher and Blair Administrations. Paper presented to the 96th Annual Meeting of the American Political Science Association, Washington, D. C., August 31– September 3, 2000

Ferejohn, John. 1998. A Tale of Two Congresses: Social Policy in the Clinton Years. In The Social Divide: Political Parties and the Future of Activist Government, edited by M. Weir. Washington, D. C.: Brookings Institution

Freeman, Richard. 1995. The Large Welfare State as a System. American Economic Review 85 (2): 16–21Google Scholar

Freeman, R. B., R. Topel, and B. Swedenborg, eds. 1997. The Welfare State in transition, (NBER Conference Report). Chicago: University of Chicago Press

Frith, Royce. 1991. Hoods on the Hill: How Mulroney and His Gang Rammed the GST Past Parliament and Down Our Throats, #1 in Hooligans. Toronto: Coach House Press

Frizzell, Alan, Jon H. Pammett, and Anthony Westell. 1994. The Canadian General Election of 1993. Ottawa: Carleton University Press

Galbraith, John Kenneth. 1958. The Affluent Society, 1st ed. Boston: Houghton Mifflin Company

Galbraith, John Kenneth. 1969. The Affluent Society, 2nd ed., revised. Boston: Houghton Mifflin Company

Gamble, Andrew, and T. Wright, eds. 1999. The New Social Democracy. London: Blackwell

Ganghof, Steffen. 2000. Corporate Tax Competition, Budget Constraints, and the New Trade-offs in Domestic Tax Policy. Paper presented at the Annual Meeting of the American Political Science Association, Washington, D. C., August 31–September 3, 2000

Garrett, Geoffrey. 1998. Partisan Politics in the Global Economy. Cambridge: Cambridge University Press

Garrett, Geoffrey. 1999. Global Markets and National Politics: Collision Course or Virtuous Circle? In Exploration and Contestation in the Study of World Politics, edited by P. Katzenstein, R. O. Keohane, and S. D. Krasner. Cambridge, Mass.: MIT Press

Geddes, Andrew, and J. Tonge, eds. 1997. Labour's Landslide: The British General Election 1997. Manchester, U.K..: Manchester University Press

Geddes, B. 1992. The Use of Case Studies in Path Dependent Arguments. Paper presented at the Annual Meeting of American Political Science Association, Chicago, August 27–30

Gest, Guy. 1997. General Description: France. In Comparative Income Taxation: A Structural Analysis, edited by H. J. Ault. Hague: Kluwer Law International

Giles, Christopher, and Johnson, Paul. 1994. Tax Reform in the UK and Changes in the Progressivity of the Tax System, 1985–95. Fiscal Studies 15 (3): 64–86CrossRef Google Scholar

Glennerster, Howard. 1990. Social Policy Since the Second World War. In The State of Welfare: The Welfare State in Britain since 1974, edited by John Hills, 11–27. Oxford: Oxford University Press

Goldfinch, Shaun. 1997. Treasury and Public Policy Formation. In The Political Economy of New Zealand, edited by B. Roper and C. Rudd. Auckland, N. Z.: Oxford University Press

Goldstein, Judith, and Robert O. Keohane, eds. 1993. Idea and Foreign Policy: Belief, Institutions, and Political Change. Ithaca, N. Y.: Cornell University Press

Goodman, Alissa, Paul Johnson, and Steven Webb. 1997. Inequality in the UK. Oxford: Oxford University Press

Goodman, Roger, and Ito Peng. 1996. The East Asian Welfare States: Peripatetic Learning, Adaptive Changes, and Nation-Building. In Welfare States in Transition: National Adaptations in Global Economies, edited by G⊘sta Esping-Andersen. London: Sage Publications

Goodman, Roger, Gordon White, and Huck-ju Kwon. 1998. The East Asian Welfare Model: Welfare Orientalism and the State. London: Routledge

Gravelle, Jane G. 1992. Equity Effects of the Tax Reform Act of 1986. In The Journal of Economic Perspectives 6 (1): 27–44CrossRef

Greenstein, Robert. 1991. Universal and Targeted Approaches to Relieving Poverty: An Alternative View. In The Urban Underclass, edited by J. Christopher and P. Paul. Washington, D. C.: Brookings Institution

Groenewegen, P. D. 1988. Tax-Reform in Australia and New-Zealand. Environment and Planning C-Government and Policy 6 (1): 93–114CrossRef Google Scholar

Groux, Guy, and René Mouriaux. 1996. The Dilemma of Unions without Members. In The Mitterrand Era: Policy Alternatives and Political Mobilization in France, edited by A. Daley. London: Macmillan

Guest, D. 1985. The Emergence of Social Security in Canada. Vancouver: University of British Columbia Press

Gustafsson, Bj⊘rn, Rolf Aaberge, Ådne Cappelen, Peder J. Pedersen, Nina Smith, and Hannu Uusitalo. 1999. The Distribution of Income in the Nordic Countries: Changes and Causes. In Nordic Social Policy: Changing Welfare States, edited by M. Kautto, M. Heikkilå, B. Hvinden, S. Marklund, and N. Ploug. London: Routledge

Hacker, Jacob S. 2001. Learning from Defeat? Political Analysis and the Failure of Health Care Reform in the United States. British Journal of Political Science 31 (1): 61–94CrossRef Google Scholar

Hadenius, Axel. 1986. A Crisis of the Welfare State?: Opinions about Taxes and Public Expenditure in Sweden. Stockholm, Sweden: Almqvist & Wiksell International

Hage, Jerald, Edward T. Gargan, and Robert Hanneman. 1989. State Responsiveness and State Activism. London: Unwin Hyman

Haggard, Stephen. 1990. Pathways from the Periphery: The Politics of Growth in the Newly Industrializing Countries. Ithaca, N. Y.: Cornell University Press

Hall, Peter, ed. 1989. The Political Power of Economic Ideas: Keynesianism Across Nations. Princeton, N. J.: Princeton University Press

Hall, Robert E., and Alvin Rabushka. 1996. The Flat Tax: A Simple, Progressive Consumption Tax. In Frontiers of Tax Reform, edited by M. Boskin. Stanford, Cal.: Hoover Institution

Hamilton, R. W., and J. Whalley, eds. 1989. Efficiency and Distributional Effect of the Tax Reform Package. In The Economic Impacts of Tax Reform, Canadian Tax Paper No. 84, edited by J. Mintz and J. Whalley. Toronto: Canadian Tax Foundation

Han, Seung Soo. 1990. The VAT in the Republic of Korea. In Value Added Taxation in Developing Countries, A World Bank Symposium, edited by Malcolm Gillis, Carl S. Shoup, and Gerardo P. Sicat. Washington, D. C.: World Bank

Hansen, Bent. 1958. The Economic Theory of Fiscal Policy, translated by P. E. Burke. London: Allen & Unwin

Hansen, Erik J⊘rgen, Stein Ringen, Hannu Uusitalo, and Robert Erikson. 1993. Welfare Trends in the Scandinavian Countries. Armonk, N. Y.: M. E. Sharpe

Hansson, Ingmar, and Charles Stuart. 1990. Sweden: Tax Reform in a High-Tax Environment. In World Tax Reform: Case Studies of Developed and Developing Countries, edited by Michael J. Boskin and Charles E. McLure, Jr. San Francisco: ICS Press; Lanham

Hatta, Tatsuo, and Nohiro Yashiro. 1998. Shakai Hoken Kaikaku. Tokyo: Nihonkeizai Shimbunsha

Hay, Colin. 1999. The Political Economy of New Labour: Labouring under False Pretences? Manchester: Manchester University Press

Heß, Jurgen C. 1981. The Social Policy of the Attlee Government. In The Emergence of the Welfare State in Britain and Germany, 1850–1950, edited by W. Mock and W. J. Mommsen. London: Croom Halm on behalf of the German Historical Institute

Hicks, Alexander. 1999. Social Democracy and Welfare Capitalism. A Century of Income Security Politics, Ithaca, N. Y.: Cornell University Press

Hicks, Alexander, and Misra, Joya. 1993. Political Resources and the Growth of the Welfare State in Affluent Capitalist Democracies, 1960–82. American Journal of Sociology 99 (3): 750–63CrossRef Google Scholar

Hicks, Alexander, Misra, Joya, and Ng, Tang Nah. 1995. The Programmatic Emergence of the Social-Security State. American Sociological Review 60 (3): 329–49CrossRef Google Scholar

Hicks, Alexander, Swank, Duane H., and Ambuhl, Martin. 1989. Welfare Expansion Revisited: Policy Routines and Their Mediation by Party, Class and Crisis, 1957–1982. European Journal of Political Research 17 (4): 401–30CrossRef Google Scholar

Hill, Michael. 1999. Rolling Back the (Welfare) State: The Major Governments and Social Security Reform. In The Major Premiership. Politics and Policies under John Major, 1990–97, edited by P. Dorey. London: Macmillan

Hills, John, ed. 1996. New Inequalities: The Changing Distribution of Income and Wealth in the United Kingdom. Cambridge: Cambridge University Press

Hills, John, and Beverley Mullings. 1990. Housing: A Decent Home for All at a Price Within Their Means? In The State of Welfare, edited by John Hills, 135–205. Oxford: Oxford University Press

Hirst, Paul. 1999. Globalisation and Social Democracy. In The New Social Democracy, edited by A. Gamble and T. Wright. London: Blackwell

Hiroi, Yoshinori. 1999. Nihon no Shakai Hoshō. Tokyo: Iwanami Shoten

Hiwatari, Nobuhiro. 1991. Sengo Nihon no Shijō to Seiji. Tokyo: University of Tokyo Press

Hiwatari, Nobuhiro. 1998. Adjustment to Stagflation and Neoliberal Reforms in Japan, the United Kingdom and the United States. Comparative Political Studies 30 (5): 602–32CrossRef Google Scholar

Hood, C. Christopher. 1985. British Tax Structure Development as Administrative Adaptation. Policy Sciences 18: 3–31CrossRef Google Scholar

Hori, Katsuhiro. 1997. Nenkinseido no Saikōchiku. Tokyo: Tōyōkeizai Shimpōsha

Howard, Christopher. 1997. The Hidden Welfare State: Tax Expenditures and Social Policy in the United States. Princeton, N. J.: Princeton University Press

Hsaio, Cheng. 1986. Analysis of Panel Data. New York: Cambridge University Press

Huber, Evelyne. 1996. Options for Social Policy in Latin America: Neoliberal Versus Social Democratic Models. In Welfare States in Transition: National Adaptations in Global Economies, edited by G. Esping-Andersen. London: Sage Publications

Huber, Evelyne, Ragin, Charles, and Stephens, John D.. 1993. Social Democracy, Christian Democracy, Constitutional Structure, and the Welfare State. American Journal of Sociology 99 (3): 711–49CrossRef Google Scholar

Huber, Evelyne, and Stephens, John D.. 1998. Internationalization and the Social Democratic Model-Crisis and Future Prospects. Comparative Political Studies 31 (3): 353–97CrossRef Google Scholar

Huber, Evelyne, and John D. Stephens. 2001. Development and Crisis of the Welfare State: Parties and Policies in Global Markets. Chicago: University of Chicago Press

Huber, John D. 1996. Rationalizing Parliament: Legislative Institutions and Party Politics in France. New York: Cambridge University Press

Huber, John D.. 1999. “Parliamentary Rules and Party Behavior During Minority Government in France.” In Policy, Office, or Votes? edited by Wolfgang C. Müller and Kaare Str⊘m. New York: Cambridge University Press

Immergut, Ellen. 2000. “Constitutional Politics.” The Joint JPSA/ECPRworkshop, “Politics of Crisis,” Konstanz, July 19–22, 2000

International Social Survey Program [Computer file]. 1996. International Social Survey Program: Role of Government III. Cologne, Germany: Zentralarchiv fuer Empirische Sozialforschung [producer], 1999. Cologne, Germany: Zentralarchiv fuer Empirische Sozialforschung/Ann Arbor, Mich.: Inter-university Consortium for Political and Social Research [distributors], 1999

Ishiyama, Yoshihide. 1998. Chōkōreikashakai no Keizaigaku. Tokyo: Nihon Hyōronsha

Iversen, Torben. 1999. Contested Economic Institutions: The Politics of Macroeconomics and Wage Bargaining in Advanced Democracies. Cambridge: Cambridge University Press

Iversen, Torben, and Cusack, Thomas R.. 2000. The Causes of Welfare State Expansion: Deindustrialization or Globalization?World Politics 52 (3): 313–49CrossRef Google Scholar

Iversen, Torben, Jonas Pontusson, and David Soskice, eds. 2000. Unions, Employers, and Central Banks: Macroeconomic Coordination and Institutional Change in Social Market Economies. Cambridge: Cambridge University Press

Iversen, Torben, and Wren, Anne. 1998. Equality, Employment, and Budgetary Restraint: The Trilemma of the Service Economy. World Politics 50 (4): 507–46CrossRef Google Scholar

Jacobs, Lawrence R., and Robert Y. Shapiro. 1998. Myths and Misunderstandings about Public Opinion Toward Social Security. In Framing the Social Security Debate: Values, Politics and Economics, edited by R. D. Arnold, M. J. Graetz, and A. H. Munnell. Washington, D. C.: National Academy of Social Insurance

Jallade, Jean-Pierre. 1988. The Crisis of Redistribution in European Welfare States. Stoke-on-Trent: Trentham

James, Estelle. 1996. Social Security Around the World. In Social Security: What Role for the Future? edited by P. A. Diamond and D. C. Lindeman. Washington, D. C.: Brookings Institute

Jenkins, Stephen P. 1996. Recent Trends in the UK Income Distribution: What Happened and Why?Oxford Review of Economic Policy 12 (1): 29–46CrossRef Google Scholar

Jesson, Bruce. 1989. Fragments of Labour: The Story Behind the Labour Government. Auckland, N. Z.: Penguin Books

Johnstone, Dorothy. 1975. A Tax Shall Be Charged, Civil Service Studies, No. 1. London: H. M. Stationery Office

Jones, Michael. 1997. Reforming New Zealand Welfare. St Leonards, Australia: The Center for Independent Studies Limited

Jowell, Roger, ed. 1996. British Social Attitudes: The 13th Report. London: Social and Community Planning Research

Junankar, P. N., and C. A. Kapuscinski. 1997. Was Working Nation Working? Canberra: Australian National University

Kamimura, Yasuhiro. 2000. Fukushi Kokka ha Ima Nao Shiji Sareteiruka. In Shakai-chōsa no Kōkai Dēta, edited by Hiroki Sato, Hiroshi Ishida, and Kenichi Ikeda. Tokyo: University of Tokyo Press

Kato, Junko. 1994. The Problem of Bureaucratic Rationality: Tax Politics in Japan. Princeton, N. J.: Princeton University Press

Kato, Junko. 1996. Institutions and Rationality in Politics: Three Varieties of Neo-Institutionalisms. British Journal of Political Science 26 (4): 553–82CrossRef Google Scholar

Kato, Junko. 1997. Tax Policy in Japan After the Demise of Conservative Dominance. In Japanese Politics Today, edited by P. Jain and T. Inoguchi. South Melbourne: Macmillan Education Australia PTY LTD

Kato, Junko 1998. When the Party Breaks Up: Exit and Voice Among Japanese Legislators. American Political Science Review 92 (4): 857–70CrossRef Google Scholar

Katzenstein, Peter. 1985. Small States in World Market. Ithaca, N. Y.: Cornell University Press

Keith, E. Gordon. 1966. Introduction and Summary. In Foreign Tax Policies and Economic Growth: A Conference Report of the National Bureau of Economic Research. New York: National Bureau of Economic Research

Kelly, E. W., and D. E. Ashford, eds. 1986. Nationalizing Social Security in Europe and America. Greenwich, Conn.: JAI Press

Kesselman, Mark. 1996. Does the French Labor Movement Have a Future? In Chirac's Challenge: Liberalization, Europeanization and Malaise in France, edited by J. T. S. Keeler and M. A. Schain. London: Macmillan

Kim, Jeong-Ryeom. 1991. Han'guk Kyeongje jeongchaek 30nyensa: Kim, Jeong-Ryeom hoikorok. Seoul: Joong Ang Ilbosa

Klausen, Jytte. 1998. War and Welfare: Europe and the United States, 1945 to the Present. London: Macmillan

Kohler, Peter A., Hans Friedrich Zacher, and Martin Partington. 1982. The Evolution of Social Insurance, 1881–1981: Studies of Germany, France, Great Britain, Austria, and Switzerland. New York: St. Martin's Press on behalf of the Max-Planck-Institut fur Ausländisches und Internationales Sozialrecht

Koopman-Boyden, Peggy G. 1990. Social Policy: Has There Been One? In The Fourth Labour Government: Politics and Policy in New Zealand, edited by M. Holland and J. Boston. Auckland, N. Z.; New York: Oxford University Press

Korpi, Walter. 1980. Social Policy Strategies and Distributional Conflict in Capitalist Democracies. West European Politics 3 (3): 296–316CrossRef Google Scholar

Korpi, Walter, and Palme, Joakim. 1998. The Paradox of Redistribution and Strategies of Equality: Welfare State Institutions, Inequality, and Poverty in the Western Countries. American Sociological Review 63 (5): 661–87CrossRef Google Scholar

Kōryūkyokai. 1998. Taiwan no Keizaijijō. Tokyo: Zaidanhōjin Kōryūkyōkai

Krever, Richard, ed. 1997. Tax Conversations: A Guide to the Key Issues in the Tax Reform Debate. London: Kluwer Law International

Kuhnle, Stein. 2000. The Scandinavian Welfare State in the 1990s: Challenged but Viable. In Recasting European Welfare States, edited by Maurizio Ferrera and Martin Rhodes. London: Frank Cass

Kume, Ikuo. 1998. Disparaged Success: Labor Politics in Postwar Japan. Ithaca, N. Y.: Cornell University Press

Kwon, Huck-Ju. 1997. Beyond European Welfare Regimes: Comparative Perspectives on East Asian Welfare Systems. Journal of Social Policy 26 (4): 467–84CrossRef Google Scholar

Kwon, Huck-Ju.. 1998a. Democracy and Politics of Social Welfare: A Comparative Analysis of Welfare Systems in East Asia. In The East Asian Welfare Model: Welfare Orientalism and the State, edited by Roger Goodman, Gordon White, and Huck-ju Kwon. London: Routledge

Kwon, Huck-Ju.. 1998b. The South Korean National Pension Programme: Fulfilling Its Promise? In The East Asian Welfare Model: Welfare Orientalism and the State, edited by Roger Goodman, Gordon White, and Huck-ju Kwon. London: Routledge

Kwon, Huck-Ju.. 1999. The Welfare State in Korea: The Politics of Legitimation. London: Macmillan Press

Lamaignère, Pierre. 1996. La loi de financement de la Sécurité sociale: Un débat morose pour une étrange politique sociale. Droit Social December (12): 1058–60Google Scholar

Lawson, Nigel. 1992. The View from No. 11: Memoirs of a Tory Radical. London: Bantam

Le Grand, Julian. 1990. The State of Welfare. In The State of Welfare: The Welfare State in Britain Since 1974, edited by J. Hills. Oxford: Oxford University Press

Le Grand, Julian, and Robert E. Goodwin. eds. 1987. Not Only the Poor. London: Allen & Unwin

Leibfried, Stephan, and Paul Pierson. 1995. Semisovereign Welfare State: Social Policy in Multitiered Europe. In European Social Policy: Between Fragmentation and Integration, edited by S. Leibfried and P. Pierson. Washington, D. C.: Brookings Institution

Levi, Margaret. 1988. Of Rule and Revenue. Berkeley: The Univesity of California Press

Liebowitz, S. J., and Margolis, S. E.. 1995. Path Dependence, Lock-In and History. The Journal of Law, Economics and Organization 11 (1): 205–26Google Scholar

Lienard, Jean-Louis, Kenneth C. Messere, and Jeffrey Owens. 1987. France. In Comparative Tax Systems: Europe, Canada, and Japan, edited by Joseph A. Pechman. Arlington, Va.: Tax Analysts

Ljungh, Claes. 1988. Sweden. In World Tax Reform: A Progress Report, edited by Joseph A. Pechman, 187–210. Washington, D. C.: Brookings Institution

Lowe, Rodney. 1994. A Prophet Dishonoured in His Own Country? The Rejection of Beveridge in Britain, 1945–70. In Beveridge and Social Security: An International Retrospective, edited by J. Hills, J. Ditch, and H. Glennerster. New York: Oxford University Press

Lynes, Tony. 1997. The British Case. In Enterprise and the Welfare State, edited by Martin Rein and Eskil Wadensjö. Northampton, U.K..: Edward Elgar

Mabbett, Deborah. 1995. Trade, Employment, and Welfare: A Comparative Study of Trade and Labour Market Policies in Sweden and New Zealand, 1880–1980. Oxford: Clarendon Press

Mabuchi, Masaru, 1994. ōkurashō Tōsei no Seiji Keizaigaku. Tokyo: Chūōkōron-shinsha

MacGregor, Susanne. 1998. Taxing and Spending the People's Money. In Social Issues and Party Politics, edited by Helen Jones and Susanne Macgregor. Bodmin, U.K..: MPG Books

Mackie, Thomas T., and Richard Rose. 1982. The International Almanac of Electoral History, 2nd ed. London: Macmillan

Mackie, Thomas T.. 1991. The International Almanac of Electoral History, fully revised 3rd ed. London: Macmillan

Maillard, Didier. 1993. Tax Policies in the 1980s and the 1990s: The Case of France. In Confederation of European Economic Associations Conference Volume, edited by S. Knoester. New York: Macmillan

Massey, Patrick. 1995. New Zealand: Market Liberalization in a Developed Economy. London: Macmillan

McGilly, Frank. 1997. Canadian Governments and Social Policy Issues: Fiscal Urgency, Federal Tensions and Social Change. International Institute of Administrative Sciences (IIAS) Working Group on Social Security

Melz, Peter. 1997. General Description: Sweden. In Comparative Income Taxation: A Structural Anlysis, edited by H. J. Ault. Hague: Kruwer Law Inter-national

Merrien, François-Xavier, and Giuliano Bonoli. 1999. Implementing Major Welfare State Reforms: A Comparison of France and Switzerland – A New-Institutionalist Aproach. In The End of the Welfare State?: Responses to State Retrenchment, edited by S. Svallfors and P. Taylor-Gooby, 128–45. London: Routledge

Messere, Ken. 1993. Tax Policy in OECD Countries: Choices and Conflicts. Amsterdam: IFBD Publications BV

Messere, Ken, ed. 1998. The Tax System in Industrialized Countries. New York: Oxford University Press

Milner, Susan. 2000. Trade Unions: A New Civil Agenda? In Structures of Power in Modern France, edited by Gino G. Raymond, 37–62. London: Macmillan

Mishra, Ramesh. 1990. The Welfare State in Capitalist Society: Policies of Retrenchment and Maintenance in Europe, North America and Australia. Toronto: Harvester Wheatsheaf

Miyamoto, Taro. 1999. Fukushi Kokka to Iu Senryaku: Sweden Moderu no Seiji Keizai Gaku. Kyoto: Horitsu Bunkasha

Moene, Karl Ove, and Michael Wallerstein. 1997. Political Support for Targeted Versus Universalistic Welfare Policies. Institute for Policy Research Working Paper WP-97–2, Northwestern University

Müller, Wolfgang C., and Kaare Str⊘m, eds. 1999. Policy, Office, or Votes?: How Political Parties in Western Europe Make Hard Decisions. New York: Cambridge University Press

Murakami, Kiyoshi. 1997. Nenkinseido no Kiki. Tokyo: Toyokeizai Shimposha

Musgrave, Peggy B. 1997. Consumption Tax Proposals in the International Setting. In Tax Conversations: A Guide to the Key Issues in the Tax Reform Debate, edited by R. Krever. London: Kluwer Law International

Mutén, Leif. 1988. Comment. In World Tax Reform: A Progress Report, edited by J. A. Pechman. Washington, D. C.: Brookings Institution

Mutén, Leif, and Karl Faxén. 1966. Sweden. In Foreign Tax Policies and Economic Growth: A Conference Report of the National Bureau of Economic Research and Brookings Institute. New York: National Bureau of Economic Research

Myles, John. 1996. When Markets Fail: Social Welfare in Canada and the United States. In Welfare States in Transition: National Adaptations in Global Economies, edited by G. Esping-Andersen. London: Sage Publications

Myrdal, Alva Reimer, et al. 1969. Jämlikhet: Första rapport från SAP-LO:s arbetsgrupp för jämlikhetsfrågor. Stockholm: Prisma

Nabseth, Lars. 1966. Sweden – Comment. In Foreign Tax Policies and Economic Growth: A Conference Report of the National Bureau of Economic Research and Brookings Institute. New York: National Bureau of Economic Research

Niskanen, W. A., Jr. 1971. Bureaucracy and Representative Government. Chicago: Aldine

Nizet, Jean-Yves. 1991. Fiscalité, economie et politique: l'impôt en France, 1945–1990. Paris: Libr. générale de droit et de jurisprudence

Noble, Charles. 1997. Welfare As We Knew It: A Political History of the American Welfare State. Oxford: Oxford University Press

Norman, Erik, and Charles E. McLure, Jr. 1997. Tax Policy in Sweden. In The Welfare State in Transition, edited by R. B. Freeman, R. Topel, and B. Swedenborg. Chicago: University of Chicago Press

Norr, Martin. 1961. The Retail Sales Tax in Sweden. National Tax Journal 14 (2): 174–81Google Scholar

Norr, Martin, Frank J. Duffy, and Harry Sterner. 1959. Taxation in Sweden. World Tax Series. Harvard Law School, International Tax Program. Chicago: Commerce Clearing House

Norr, Martin, and Hornhammar, Nils G.. 1970. The Value added Tax in Sweden. Columbia Law Review 70 (3): 379–422CrossRef Google Scholar

Norr, Martin, and Pierre Kerlan. 1966. Taxation in France. Harvard Law School, International Tax Program. Chicago: Commerce Clearing House

North, Douglas. 1990. Institutions, Institutional Change and Economic Performance. Cambridge: Cambridge University Press

Oliver, W. Hugh. 1989. The Labour Caucus and Economic Policy Formation, 1981–1984. In The Making of Rogernomics, edited by Brian Easton. Auckland, N. Z.: University of Auckland Press

Orchard, Lionel. 1998. Public Sector Reform and the Australian Way. In Contesting the Australian Way: States, Markets and Civil Society, edited by Paul Smyth and Bettina Cass. Cambridge: Cambridge Unviersity Press

Organisation for Economic Co-operation and Development. 1993. Taxation in OECD Countries. Paris: OECD

Organisation for Economic Co-operation and Development. 1996. Tax Expenditures: Recent Experiences. Paris: OECD

Organisation for Economic Co-operation and Development. 1997a. Consumption Tax Trends. Paris: OECD

Organisation for Economic Co-operation and Development. 1997b. Revenue Statistics of OECD Member Countries, 1965–1996. Paris: OECD

Organisation for Economic Co-operation and Development. 1998a. Maintaining Prosperity in an Aging Society. Paris: OECD

Organisation for Economic Co-operation and Development. 1998b. Harmful Tax Competition. Paris: OECD

Organisation for Economic Co-operation and Development. 1998c. Value Added Taxes in Central and Eastern European Countries: A Comparative Survey and Evaluation. Paris: OECD

Organisation for Economic Co-operation and Development. 1999. Consumption Tax Trends. Paris: OECD

Organisation for Economic Co-operation and Development. 2000. Revenue Statistics of OECD Member Countries, 1965–1999. Paris: OECD

Organisation for Economic Co-operation and Development. 2001a. Revenue statistics of OECD member countries, 1965–2000. Paris: OECD

Organisation for Economic Co-operation and Development. 2001b. OECD Tax Policy Studies No. 6. Tax and the Economy: A Comparative Assessment of OECD Countries. Paris: OECD

Organisation for Economic Co-operation and Development. 2001c. Consumption Tax Trends: VAT/GST, Excise and Environmental Taxes. Paris: OECD

Oshio, Takashi. 1998. Nenkin Mineika heno Kōsō. Tokyo: Nihonkeizai Shimbunsha

Owens, Jeffrey. 1997. Emerging Issues in Tax Reform: The Perspective of an International Bureaucrat. Tax Notes International (December 22, 1997): 2035–75Google Scholar

Oxley, Howard, Jean-Marc Burniaux, Thai-Thanh Dang, and D'Ercole, Marco Mira. 1997. Income Distribution and Poverty in 13 OECD Countries. OECD Economic Review 29: 55–92Google Scholar

Palier, Bruno. 2000. ‘Defrosting’ the French Welfare System. West European Politics 23 (2): 113–36CrossRef Google Scholar

Palier, Bruno. 2001a. Reshaping the Social Policy Making Framework: France from the 1980s to 2000. In Welfare State Under Pressure, edited by Peter Taylor-Gooby, London: Sage Publications

Palier, Bruno. 2001b. Beyond Retrenchment: Four Problems in Current Welfare State Research and One Suggestion How to Overcome them. In What Future for Social Security? Debates and Reforms in National and Cross-National Perspective, edited by Jochen Clasen, 93–105. Bristol: Policy Press

Palme, Mårten, and Ingemar Svensson. 1999. Social Security, Occupational Pensions, and Retirement in Sweden. In Social Security and Retirement Around the World, edited by Jonathan Gruber and David A. Wise, 355–402. Chicago: The University of Chicago Press

Palmer, Geoffrey. 1987. Unbridled Power: An Interpretation of New Zealand's Constitution and Government, 2nd ed. Auckland, N. Z.: Endeavour Press

Pampel, Fred, and Williamson, John B.. 1988. Welfare Spending in Advanced Industrial Democracies, 1950–1980. American Journal of Sociology 93 (6): 1424–56CrossRef Google Scholar

Parry, Richard. 2000. Exploring the Sustainable Limits of Public Expenditure in the British Welfare State. In The End of the Welfare State?: Responses to State Retrenchment, edited by S. Svallfors and P. Taylor-Gooby, 88–105. London: Routledge

Peacock, Alan T., Jack Wiseman, and Jindrich Veverka. 1967. The Growth of Public Expenditure in the United Kingdom, revised 2nd ed. London: Allen & Unwin

Pechman, J. A. 1988. World Tax Reform: A Progress Report. Washington, D. C.: Brookings Institution

Pempel, T. J., and K. Tsunekawa. 1979. Corporatism Without Labor. In Trends Toward Corporatist Intermediation, edited by P. C. Schmitter and G. Lehmbruch. Beverly Hills, Cal.: Sage Publications

Peters, B. Guy. 1991. The Politics of Taxation: A Comparative Perspective, Comparative Politics. Cambridge, Mass.: Basil Blackwell

Pierre-Brossolette, S. 1988. Impôts, Ce Qui Va Monter, Ce Qui Baisser. Le Point 27 (March): 55–9Google Scholar

Pierson, Christopher. 1991. Beyond the Welfare State?: The New Political Economy of Welfare. Cambridge, U.K..: Polity Press

Pierson, Paul. 1994. Dismantling the Welfare State?: Reagan, Thatcher, and the Politics of Retrenchment. Cambridge: Cambridge University Press

Pierson, Paul. 1996. The New Politics of the Welfare-State. World Politics 48 (2): 143–79CrossRef Google Scholar

Pierson, Paul. 1998. The Deficit and the Politics of Domestic Reform. In The Social Divide: Political Parties and the Future of Activist Government, edited by M. Weir. Washington, D. C.: Brookings Institution

Pierson, Paul. 2000. Increasing Returns, Path Dependence, and the Study of Politics. American Political Science Review 94 (2): 251–67CrossRef Google Scholar

Pierson, Paul, ed. 2001. The New Politics of the Welfare State. New York: Oxford University Press

Pollack, Sheldon D. 1996. The Failure of U.S.. Tax Policy: Revenue and Politics. University Park: The Pennsylvania State University Press

Pontusson, Jonas. 1992. The Limits of Social Democracy: Investment Politics in Sweden. Ithaca, N. Y.: Cornell University Press

Prest, A. R. 1980. Value Added Taxation: The Experience of the United Kingdom. AEI Studies; 298. Washington, D. C.: American Enterprise Institute for Public Policy Research

Przeworski, Adam. 1985. Capitalism and Social Democracy. New York: Cambridge University Press

Radcliffe, James, and Malcolm McVicar. 1997. From Welfare State to Welfare Management: Changes in the United Kingdom Social Security System. In Transformations in Social Security Systems, edited by International Institute of Administrative Sciences Working Group on Social Security System. Amsterdam: IOS Press

Ragin, C. C. 1987. The Comparative Method: Moving Beyond Qualitative and Quantitative Strategies. Berkeley: University of California Press

Ragin, C. C.. 1994. Introduction to Qualitative Comparative Analysis. In The Comparative Political Economy of the Welfare State, edited by T. J. A. M. Hicks. Cambridge: Cambridge Unviersity Press

Rehn, Gösta. 1952. The Problem of Stability: An Analysis and Some Policy Proposals. In Wages Policy Under Full Employment, written 3by Erik Lundberg, Rudolf Meidner, Gösta Rehn, and Krister Wickman, edited and translated by Ralph Turvey. London: William Hodge and Company

Rentoul, John. 1999. Tony Blair 1994–. In Leading Labour: From Keir Hardie to Tony Blair, edited by Kevin Jefferys, 208–28. London: I. B. Tauris

Robinson, Ann, and C. T. Sandford. 1983. Tax Policy-making in the United Kingdom: A Study of Rationality, Ideology and Politics. London: Heinemann Educational Books

Rodrik, Dani. 1996. Why Do More Open Countries Have Bigger Governments? NBER Working Paper # 5537, April

Rodrik, Dani.. 1997. Has Globalization Gone Too Far? Washington, D. C.: Institute for International Economics

Roper, Brian. 1997. The Changing Class Structure. In Political Economy of New Zealand, edited by B. Roper and C. Rudd. Auckland, N. Z.: Oxford University Press

Rose, Richard, and Terrance Karran. 1986. Taxation by Political Inertia. London: Macmillan

Rose-Ackerman, Susan. 1999. Corruption and Government: Causes, Consequences, and Reform. Cambridge: Cambridge University Press

Rosenberry, Sara A. 1982. Social Insurance, Distributive Criteria and the Welfare Backlash: A Comparative Analysis. British Journal of Political Science 12 (4): 421–47CrossRef Google Scholar

Rothstein, Bo. 1998. Just Institutions Matter. New York: Cambridge University Press

Rudd, Chris. 1990. Politics and Markets: The Role of the State in the New Zealand Economy. In The Fourth Labour Government: Politics and Public Policy in New Zealand, edited by M. Holland and J. Boston. Auckland, N. Z.; New York: Oxford University Press

Rudd, Chris.. 1997a. The Welfare State. In New Zealand Politics in Transition, edited by Raymond Miller, 245–67. Auckland, N. Z.: Oxford University Press

Rudd, Chris.. 1997b. The Welfare State. In The Political Economy of New Zealand, edited by Chris Rudd and Brian Roper, 237–255. Auckland, N. Z.: Oxford University Press

Ruggie, John G. 1983. International Regimes, Transactions and Change: Embedded Liberalism in the Postwar Economic Order. In International Regimes, edited by D. K. Stephen. Ithaca, N. Y.: Cornell University Press

Salsbäck, Johan. 1993. The Tax Reform Process in Sweden. In Tax Reform in the Nordic Countries: 1973–1993 Jubilee Publication, edited by N. S. Forskningsradet. Uppsala: Instus Forlag AB

Sandford, Cedric Thomas. 1988. Tax-Reform in the United-Kingdom and Ireland. Environment and Planning C – Government and Policy 6 (1): 53–70CrossRef Google Scholar

Sandford, Cedric Thomas. 1993a. Successful Tax Reform: Lessons from an Analysis of Tax Reform in Six Countries. Bath, U.K..: Fiscal Publications

Sandford, Cedric Thomas. ed. 1993b. Key Issues in Tax Reform. Bath, U.K..: Fiscal Publications

Särlvik, Bo. 1967. Party Politics and Electoral Opinion Formation: A Study in Issues in Swedish Politics 1956–1960. Scandinavian Political Studies 2: 167–202CrossRef Google Scholar

Scarbrough, Elinor. 2000. West European Welfare States: The Old Politics of Retrenchment. European Journal of Political Research 38: 225–59CrossRef Google Scholar

Scharpf, Fritz Wilhelm. 2000. Welfare and Work in the Open Economy: Constraints, Challenges and Vulnerabilities. Paper presented at the 2000 Annual Meeting of the American Political Science Association, Washington, D. C. August 31–September 3, 2000

Scheu, Frederick Joseph. 1943. British Labor and the Beveridge Plan. New York: Island Press

Schneider, Saundra K. 1982. The Sequential Development of Social Programs in Eighteen Welfare States. Comparative Social Research 5: 195–200Google Scholar

Schwartz, Harman. 1998. Social Democracy Going Down or Down Under: Institutions, Internationalized Capital, and Indebted States. Comparative Politics 30 (3): 253–72CrossRef Google Scholar

Scott, Claudia D. 1987. The 1985 Tax Reform Package. In The Fourth Labour Government: Radical Politics in New Zealand, edited by J. Boston and M. Holland. Auckland, N. Z. New York: Oxford University Press

Scott, Claudia, and Howard Davis. 1985. The Gist of GST: A Briefing on the Goods and Services Tax. Wellington, Australia: Victoria University Press for Institute of Policy Studies

Sen, Amartya. 1995. The Political Economy of Targeting. In Public Spending and the Poor: Theory and Evidence, edited by D. van de Walle and K. Nead. Baltimore: Johns Hopkins University Press

Sharp, Andrew. 1994. Leap into the Dark: The Changing Role of the State in New Zealand Since 1984. Auckland, N. Z.: Auckland University Press

Shaughnessy, Scott. 1994. The Cotisation Sociale Généralisée: An Idea Whose Time Had Come. Modern and Contemporary France 2 (4): 405–19CrossRef Google Scholar

Shinkawa, Toshimitsu. 1993. Nihongata Fukusi no Seijikeizaigaku. Tokyo: San℉ichi Shobo

Shome, Parthasarathi. 1995. Tax Policy Handbook. Washington, D. C.: Tax Policy Division, Fiscal Affairs Department, International Monetary Fund

Shonfield, Andrew. 1965. Modern Capitalism: The Changing Balance Between Public and Private Power. Oxford: Oxford University Press

Shoup, Carl S. 1990. Choosing Among Types of VATs. In Value Added Taxation in Developing Countries, A World Bank symposium. edited by Malcolm Gillis, Carl S. Shoup, and Gerardo P. Sicat. Washington, D. C.: World Bank

Silverstone, Brian, Alan Bollard, and Ralph Latimore. 1996. Introduction. In A Study of Economic Reform, edited by B. Silverstone, A. Bollard, and R. Latimore. Amsterdam: Elsevier

Skocpol, Theda. 1991. Targeting Within Universalism: Political Viable Policies to Combat Poverty in the United States. In The Urban Underclass, edited by J. Christopher and P. Paul. Washington, D. C.: Brookings Institution

Skocpol, Theda. 1992. Protecting Soldiers and Mothers: The Political Origins of Social Policy in the United States. Cambridge, Mass.: Belknap Press of Harvard University Press

Slemrod, Joel, and Jon Bakija. 1996. Taxing Ourselves: A Citizen's Guide to the Great Debate over Tax Reform. Cambridge, Mass.: MIT Press

Smith, Daniel. 1998. Tax Crusaders and the Politics of Direct Democracy. New York: Routledge

Smith, Stephen. 1997. The Definitive Regime for VAT: An Assessment of the European Commission's Proposals. In Commentary. London: Institute for Fiscal Studies

S⊘rensen, Peter Birch. 1994. From the Global Income Tax to the Dual Income Tax: Recent Tax Reforms in the Nordic Countries. International Tax and Public Finance 1 (1): 57–79CrossRef Google Scholar

Stanley, Robert. 1993. Dimensions of Law in the Service of Order: Origins of the Federal Income Tax, 1861–1913. New York: Oxford University Press

Steinmo, Sven. 1988. Social Democracy vs. Socialism: Goal Adaptation in Social Democratic Sweden. Politics and Society 16: 403–45CrossRef Google Scholar

Steinmo, Sven. 1993. Taxation and Democracy. New Haven, Conn.: Yale University Press

Steinmo, Sven. 1997a. The New Political Economy of Taxation: International Pressures and Domestic Policy Choices. Filed with the author

Steinmo, Sven. 1997b. Why Tax Reform? Understanding Tax Reform in its Political and Economic Context. Filed with the author

Steinmo, Sven, and Duane Swank. 1999. The New Political Economy of Taxation. Paper read at the Annual Meeting of the American Political Science Association, Atlanta, September 1–5, 1999

Steinmo, Sven, and Tolbert, Caroline J.. 1998. Do Institutions Really Matter? – Taxation in Industrialized Democracies. Comparative Political Studies 31 (2): 165–87CrossRef Google Scholar

Steinmo, Sven, and Watts, Jon. 1995. It's the Institutions, Stupid! Why Comprehensive National Health Insurance Always Fails in America. Journal of Health Politics, Policy and Law 20 (2): 329–72CrossRef Google Scholar PubMed

Stephens, John D. 1996. The Scandinavian Welfare States: Achievements, Crisis, and Prospects. In Welfare States in Transition: National Adaptations in Global Economies, edited by G. Esping-Andersen. London: Sage Publications

Stephens, John D., Evelyne Huber, and Leonard Ray. 1999. The Welfare State in Hard Times. In Continuity and Change in Contemporary Capitalism, edited by H. Kitschelt, P. Lange, G. Marks and J. D. Stephens. New York: Cambridge University Press

Stephens, Robert. 1993. Radical Tax Reform in New Zealand. Fiscal Studies 14 (3): 45–63CrossRef Google Scholar

Stephens, Robert. 1997. The Interaction and Coordination of Taxation and Expenditure Programs. In Tax Conversations: A Guide to the Key Issues in the Tax Reform Debate, edited by R. Krever. London: Kluwer Law International

Steuerle, G. Eugene. 1992. The Tax Decade: How Taxes Came to Dominate the Public Agenda. Washington, D. C.: Urban Institute Press

Strahan, Randall. 1988. Agenda Change and Committee Politics in the Postreform House. Legislative Studies Quarterly 13 (2): 177–97CrossRef Google Scholar

Suarez, James M. 1999. The Federal Budget Process in the United States. In Budget Deficits and Debt: A Global Perspective, edited by S. Shojai. Westport, Conn.: Praeger

Suleiman, Ezra N. 1974. Politics, Power, and Bureaucracy in France: The Administrative Elite. Princeton, N. J.: Princeton University Press

Svallfors, Stefan. 1995. The End of Class Politics? Structural Cleavages and Attitudes to Swedish Welfare Policies. Acta Sociologica 38: 53–74CrossRef Google Scholar

Svallfors, Stefan. 1997a. Political Trust and Attitudes Towards Redistribution: A Comparison of Sweden and Norway. Manuscript filed with the author

Svallfors, Stefan. 1997b. Worlds of Welfare and Attitudes to Redistribution: A Comparison of Eight Western Nations. European Sociological Review 13 (3): 283–304CrossRef Google Scholar

Svallfors, Stefan. 1999. The Middle Class and Welfare State Retrenchment: Attitude to Swedish Welfare State Policies. In The End of the Welfare State?: Responses to State Retrenchment, edited by Stefan Svallfors and Peter Taylor-Gooby. London: Routledge

Svallfors, Stefan, and Peter Taylor-Gooby. 1999. The End of the Welfare State?: Responses to State Retrenchment. London: Routledge

Svensson, Torsten. 1994. Socialdemocratins Dominans. Stockholm: Almqvist & Wicksell International

Swank, Duane. 2000. Social Democratic Welfare States in Global Economy: Scandinavia in Comparative Perspective. In Globalization, Europeanization, and the End of Scandinavian Social Democracy?, edited by Robert Geyer, Christine Ingebritsen, and Jonathon W. Moses, 85–138. London: Macmillan

Swank, Duane.. 2002. Global Capital, Political Institutions, and Policy Change in Developed Welfare States. New York: Cambridge University Press

Tanzi, Vito. 1990. Quantitative Characteristics of the Tax Systems of Developing Countries. In Taxation in Developing Countries, edited by Richard M. Bird and Oliver Oldman. Baltimore: Johns Hopkins University Press

Tanzi, Vito. 1991. Public Finance in Developing Countries. Aldershot; Brookfield, Vt.: E. Elgar Publishers

Tanzi, Vito. 1992. Structural Factors and Tax Revenue in Developing Countries: A Decade of Evidence. In Open Economies: Structural Adjustment and Agriculture, edited by Ian Goldin and L. Alan Winters. New York: Cambridge University Press

Tanzi, Vito. 1995. Taxation in an Integrating World, Integrating National Economies. Washington, D. C.: Brookings Institution

Tanzi, Vito. 1996. Globalization, Tax Competition and the Future of Tax Systems. IMF Working Paper: WP/96/141

Tanzi, Vito, and Ludger Schuknecht. 1995. The Growth of Government and the Reform of the State in Industrial Countries. In IMF Working Paper. Washington, D. C.: International Monetary Fund

Teixeira, Alan, Claudia Scott, and Martin Devlin. 1986. Inside GST: The Development of the Goods and Services Tax. Wellington: Victoria University Press for Institute of Policy Studies

Thain, Colin, and Maurice Wright. 1995. The Treasury and Whitehall: The Planning and Control of Public Expenditure, 1976–1993. Oxford: Oxford University Press

Thelen, Kathleen. 1999. Historical Institutionalism in Comparative Politics. Annual Review of Political Science 2: 369–404CrossRef Google Scholar

Thelen, Kathleen. 2003. How Institutions Evolve. In Comparative Historical Analysis in the Social Sciences, edited by James Mahoney and Dietrich Rueschemeyer, 208–40. New York: Cambridge University Press

Thelen, Kathleen, and Sven Steinmo. 1992. Historical Institutionalism in Comparative Politics. In Structuring Politics, edited by Sven Steinmo, Kathleen Thelen, and Frank Longstreth, 1–32. New York: Cambridge University Press

Therborn, Goran. 1989. “Pillarization” and “Popular Movements”: Two Variants of Welfare State Capitalism: The Netherlands and Sweden. In The Comparative History of Public Policy, edited by F. G. Castles. New York: Oxford University Press

Thirsk, Wayne R. 1991. Lessons from Tax Reform: An Overview. Policy, Research, and External Affairs Working Papers; WPS 576. Washington, D. C.: Country Economics Dept

Thirsk, Wayne R., ed. 1997. Tax Reform in Developing Countries. Washington, D. C.: The World Bank

Toder, Eric, and Susan Himes. 1992. Tax Reform in New Zealand. Tax Notes International (August 17, 1992)

Vaisanten, I. 1992. Conflict and Consensus in Social Policy Development: A Comparative-Study of Social Insurance in 18 OECD Countries 1930–1985. European Journal of Political Research 22 (3): 307–27CrossRef Google Scholar

van Kersbergen, Kees. 1995. Social Capitalism: A Study of Christian Democracy and the Welfare State. London: Routledge

Virmani, A. 1988. Tax-Reform in Developing Countries: Issues, Policies, and Information Gaps. Public Finance – Finances Publiques 43 (1): 19–38Google Scholar

Vowles, Jack Aimer Peter. 1993. Voters' Vengeance: The 1990 Election in New Zealand and the Fate of the Fourth Labour Government. Auckland, N. Z.: Auckland University Press

Wadensjö, Eskil. 1997. The Welfare Mix in Pension Provisions in Sweden. In Enterprise and the Welfare State, edited by Martin Rein and Eskil Wadensjö. Northampton, U.K..: Edward Elgar

Walker, Simon. 1989. Rogernomics: Reshaping New Zealand's Economy. Auckland, N. Z.: GP Books

Weaver, R. Kent. 1986. “The Politics of Blame Avoidance.” Journal of Public Policy 6 (4): 371–98CrossRef Google Scholar

Webber, Carolyn, and Aaron B. Wildavsky. 1986. A History of Taxation and Expenditure in the Western World. New York: Simon and Schuster

Weidenbaum, Murray. 1996. The Nunn-Domenici USA Tax: Analysis and Comparison. In Frontiers of Tax Reform, edited by M. Boskin. Stanford, Cal.: Hoover Institution

Wells, Graeme. 1996. Fiscal Policy. In A Study of Economic Reform, edited by B. Silverstone, A. Bollard, and R. Latimore. Amsterdam: Elsevier

Whalley, John. 1990. Recent Tax Reform in Canada: Policy Responses to Global and Domestic Pressures. In World Tax Reform: Case Studies of Developed and Developing Countries, edited by M. J. Boskin and C. E. McLure. San Francisco: ICS Press

White, Gordon, and Roger Goodman. 1998. Welfare Orientalism and the Search for and East Asian Welfare Model. In The East Asian Welfare Model: Welfare Orientalism and the State, edited by Roger Goodman, Gordon White and Huck-ju Kwon. London: Routledge

White, Gordon, and Robert Wade, eds. 1985. Developmental States in East Asia, Institute of Developmental Studies Research Report 16. Brighton: Institute of Developmental Studies

Whiteford, Peter. 1998. Is Australia Particularly Unequal? Traditional and New Views. In Contesting the Australian Way: States, Markets and Civil Society, edited by Paul Smyth and Bettina Cass. Cambridge: Cambridge Unviersity Press

Wilensky, Harold L. 1976. The New Corporatism, Centralization, and the Welfare State. Sage Professional Papers in Contemporary Political Sociology Ser. No. 06–020. London; Beverly Hills, Cal.: Sage Publications

Zelizer, Julian E. 1998. Taxing America: Wilbur D. Mills, Congress and the State, 1945–1975. New York: Cambridge University Press